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IT’S official – Food Network star Sandra Lee and divorced New York State Attorney General Andrew Cuomo are an item. At Cuomo’s 51st-birthday party the other day at Bridgewaters at the South Street Seaport, Lee joined Matt Dillon, Mayor Bloomberg, Tony Bennett and 400 other guests in toasting Cuomo. Lee’s rep confirmed, “Yes, Sandra did attend with her sweetie.” Andrew’s younger brother, “Good Morning America” host Chris Cuomo, mentioned Sandra during his scathingly funny slide-show presentation. “Chris got out all kinds of resentment that had been simmering for years,” said our source. The digs may have been payback for Andrew’s recent appearance on “GMA,” where he got Chris to raise his right hand and swear “to give the truth, the whole truth, so help me God.”